VATcodexEU VAT case law · Court of Justice and General Court

Article 332 Directive 2006/112/EC

Special arrangements for taxable dealers

Title XII · Special schemes › Chapter 4 · Special arrangements for second-hand goods, works of art, collectors' items and antiques › Section 2 · Special arrangements for taxable dealers

Open in the compendium

Text of Article 332

The taxable dealer may not enter separately on the invoices he issues the VAT relating to supplies to which he applies these transitional arrangements.

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